Jeanbrun 2026: Invest in Sustainable and High-Performing Real Estate
Why Jeanbrun Scheme Replaces Pinel
The end of the Pinel scheme on December 31, 2024 created a real disruption for new real estate. To revitalize rental investment and develop the rental real estate market sustainably while respecting the environment, the government introduces the Jeanbrun scheme, or private lessor status, through the 2026 finance law.
With eligible properties in new and old buildings and no geographical zone limitations, unlike its predecessor, the Jeanbrun scheme does not offer temporary tax relief but a clear and sustainable mechanism: tax depreciation of real estate. While providing housing for tenants, investors can deduce up to 80% of the property value from their taxable rental income, spread over 9 years.
Eligible Properties: New develoment and Period conversion
New development investment
- Apartments in collective housing. Only apartments are eligible, not individual houses.
- Rental for main residence.
- Minimum rental commitment of 9 years.
- Regulated rents: intermediate, social or very social.
Investment in period conversion
- Collective apartments with renovations ≥ 30% of the acquisition price.
- Renovations aiming for high energy performance (EPC: A or B).
- Objective: heavy renovation to modernize the existing housing stock.
Investing in renovated old properties under the Jeanbrun scheme directly contributes to creating sustainable and energy-efficient housing.
Tax Advantages of the Jeanbrun Scheme
- Progressive Tax Depreciation: annual deduction of 3.5 to 5.5% of the property value.
- Reduction of Taxable Charges: deduction of works, loan interests, and property tax.
- Attractive Micro-Landlord System: 50% deduction for rental income < €15,000/year.
- No Restrictive Zoning: eligibility throughout French territory.
Additionally to depreciation, real estate investors will be able to deduct charges related to rentals (works, loan interests, property tax).
This approach promotes sustainable profitability and better tax visibility for investors, while stimulating rental supply and improving real estate quality.
Jeanbrun Scheme and Eco-Responsible Real Estate: A Lever for Energy Efficiency
The Jeanbrun scheme encourages construction and renovation according to high energy standards, aligning perfectly with the increasing demand for environmentally-friendly housing. With immediate impacts such as reduced energy consumption in housing, improved comfort for tenants (air quality, insulation, natural light), while contributing to combating climate change by reducing carbon footprint.
Why Investing with the Jeanbrun Scheme is Strategic
It marks the beginning of a new era for sustainable real estate investment. It combines long-term profitability, positive environmental impact, and fiscal security. The future of real estate is clear: build, rent, but above all, invest sustainably.
- Long-Term Profitability: spread-out taxation and secure rents.
- Sustainable Investment: new construction or heavy renovation complying with energy standards.
- Flexibility: new purchase, off-plan purchase, or renovated old building ≥ 30%.
- Social Impact: moderate rents and access to housing for diverse publics.
With the French Government's ambitious goal of 2 million additional housing units by 2030 within the framework of the "Housing Recovery" plan, this scheme promotes sustainable growth in the real estate market and restores confidence to individual investors to overcome the crisis in the sector. It is an opportunity for eco-responsible real estate.